The tax industry will increase the use of IT for tax inspection in accordance with the direction of the tax authorities, as per the project of updating and enhancing the capacity of taxpayer inspection and examination in the period of 2021–2030. In addition, tax authorities will increase the use of risk management in inspection as a powerful tool to identify, stop, and immediately handle tax infractions, lower payment complaints, etc.
100% of tax returns will be checked automatically
The tax authorities set a goal that by 2025, a certain percentage of enterprises’ VAT, CIT, and PIT declarations will be automatically evaluated by application software using a set of scoring criteria. The risk score for the tax authorities was 100%. 90% of taxpayers were chosen to create annual risk-based inspection and testing plans using the tax authorities’ risk management application software. After the tax inspection, there were no more than 5% complaints.
The percentage of all tax returns that are automatically examined by tax authorities’ application software will reach 100% by 2030. At least 90% of taxpayers were chosen to participate in the annual risk-based inspection and examination plan development utilizing the tax authority’s risk management application software.
Long-term plans call for tax officials to create and improve software that will automatically audit tax returns at the tax office. Create an application to automate some of the checkout and check processes based on an electronic tax management platform, and connect data automatically with third parties (e-invoice verification, digital reconciliation, etc.) collection and submission, verification of data from third parties through automatic data connection. The goal here is to eventually use artificial intelligence (Al) for tax inspection and examination.